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    <title>2018 (9) TMI 913 - CESTAT CHENNAI</title>
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    <description>The Tribunal partly allowed the appeal by setting aside the demand under Commercial and Industrial Construction Service (CICS) and penalties, while upholding the demand under Business Auxiliary Service (BAS) for the relevant period. Penalties imposed under Sections 76, 77, and 78 were set aside due to the unsustainable nature of a significant portion of the demand under CICS and the confusion surrounding the taxability of job work as a manufacturing process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367177</link>
      <description>The Tribunal partly allowed the appeal by setting aside the demand under Commercial and Industrial Construction Service (CICS) and penalties, while upholding the demand under Business Auxiliary Service (BAS) for the relevant period. Penalties imposed under Sections 76, 77, and 78 were set aside due to the unsustainable nature of a significant portion of the demand under CICS and the confusion surrounding the taxability of job work as a manufacturing process.</description>
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